The materials in our Resources section are for informational purposes only, without any representation that they are accurate or complete. These publications do not constitute legal advice and do not create an attorney-client relationship between the reader and any other person, nor are they an offer to create such a relationship. These publications are current as of the date written, but laws change over time and vary from state to state. As a result, the information presented here may not be timely and/or appropriate for any state not specifically addressed in a publication. Consult an attorney if you have questions regarding the content of any publication.

Sales Tax

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Posted on May 21, 2019

As a Georgia nonprofit: (a) do we pay sales tax on items we buy? (b) do we have to charge sales tax on items we sell? and (c) do we have to charge sales tax on fundraising activities including admissions to our galas, golf tournaments, and fun runs?

Much of the time, the answer is yes! Nonprofits in Georgia are not automatically exempt from sales tax.

During this presentation, our speakers will:

– Provide an overview of sales taxes and use taxes in Georgia;
– Explain how sales tax is collected and remitted in Georgia;
– Describe the structure of exemptions to sales tax and some limited exemptions; and
– Discuss whether sales tax must be collected when conducting various fundraising activities.

View the webcast here.

Posted on March 25, 2019

The Georgia Department of Revenue issued two notices on March 1, 2019 updating its previous policy bulletins regarding sales tax exemptions involving certain 501(c)(3) organizations. These notices update Policy Bulletins SUT-2017-04 (PDF) and SUT-2017-02 (PDF).

Posted on October 11, 2018

Nonprofit organizations that hold fundraisers or sell merchandise must be cognizant of sales tax collection obligations. Many nonprofit organizations think that they are not obligated to collect sales tax. Perhaps they believe that they are not required to collect tax because they do not routinely sell products or tickets. Some organizations think that their exemption from federal income tax extends to sales tax. But nonprofit organizations, with a few exceptions, are required to collect sales tax (and required to pay sales tax on purchases). This article provides guidance to nonprofits on their sales tax obligations regarding gala ticket and silent auction sales.

Posted on December 21, 2017

As a Georgia nonprofit, do we pay sales tax on items we buy and do we have to charge sales tax on items we sell? Much of the time, the answer is Yes! Nonprofits in Georgia are not automatically exempt from sales tax.

During this webcast, our speakers will:
– Provide an overview of sales taxes and use taxes in Georgia;
– Explain how sales tax is collected and remitted in Georgia;
– Describe the structure of exemptions to sales tax;
– Describe items for which nonprofits must collect and remit sales tax; and
– Explain some of the limited exemptions to sales tax for nonprofits

Presenters: Mace Gunter, Delta Air Lines and Robyn Miller, PBPA Corporate/Tax Counsel

Click here to view the webcast.

Posted on September 27, 2012

Unlike many other states, the State of Georgia does not grant a blanket exemption from sales and use tax to Section 501(c)(3) tax-exempt organizations. In order to be exempt from paying tax on goods that are purchased or sold by the organization, the organization or the transaction must fit one of the specific, narrow exceptions laid out in the Georgia Code and the organization must obtain an exemption determination letter from the Georgia Department of Revenue.

Posted on September 26, 2012

Unlike some states, Georgia does not provide a general exemption from the payment of state sales and use tax for nonprofit organizations. To be exempt from Georgia state sales and use tax, a nonprofit must fit into a specific exemption category. This article describes some of the exemptions that may apply to nonprofit organizations.